Stieff v. Hartwell

Citations

• 35 Fla. 606

Syllabus

<p>1. Under the statute of 1887 (section 57 (of Chapter 3681, Laws of Florida) it is permissible for the clerk of the Circuit Court to include in one tax deed different pieces or parcels of land which belonged to different owners and are included in different certificates, where all of such pieces or parcels are bought at the same tax sale by the same purchaser, and the same were singly and separately sold, and not sold for a gross or lumping-sum, and the deed describes each tract separately, and states the price for which each was sold.</p> <p>2. A tax assessment is not invalid because not completed during the year for which it was made. As a general rule a provision in a statute naming the time when an act is to be done in the assessment and collection of taxes is a direction, and not a limitation.</p> <p>3. Where no objection is made to the form of the warrant under which a sale for taxes is made, the prima facie presumption of regularity which the statute attaches to the deed sufficiently indicates the regularity of such warrants in all respects.</p> <p>• 4. A tax deed when offered in evidence was objected to upon the ground that the advertisement of the tax sale upon which the deed was made was not recorded within ten days after the sale as required by law. It was admitted by the parties that such recoid was made thirteen days before the sale, but the record of the case here does not show whether such record of the advertisement was made before or after all the insertions of the same in the newspaper, as required by law: Held, That the record of such advertisement might be made before the sale, but not until after the insertion of the same in the newspaper the number of times required by the statute. Construing the phrase, “within ten days after said sale,” as a limitation, a record made thirteen days before the sale was within the limitation.</p> <p>5. The State acquires no title by the sale of peal estate to a city for city taxes; and a deed, in pursuance of